During 2012, Rafael Corp. produced 54,300 units and sold 38,010 for $14 per unit. Variable manufacturing costs were $7 per unit. Annual fixed manufacturing overhead was $114,030 ($3 per unit). Variable selling and administrative costs were $3 per unit sold, and fixed selling and administrative expenses were $18,710. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 54,300 units to allocate the fixed overhead rate rather than the actual production volume of 38,010 units. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs.
Calculate the manufacturing cost per unit.